Sauber will not attend the post-Spanish Grand Prix two-day Formula 1 test later this month.
The Swiss team said the decision had been taken because it will not introduce a car update for the Spanish Grand Prix.
It also does not have "a young/test driver available that fulfils the requirements".
The regulations state that each team must allocate at least two of the four in-season test days for young driver training tests.
Sauber's financial troubles have been well-documented with the team paying its staff salaries late for February and March.
Sauber boss Monisha Kaltenborn has been working to try to bring in more sponsors but has so far been unsuccessful.
As a result, the team has been unable to bring developments to the track.
It emerged in Russia that head of track engineering Tim Malyon had left the team after just over three months in the job.
It was the second high profile departure for the Swiss team after technical director Mark Smith left on the eve of the season.
The other 10 teams have yet to announce their driver line-up for the Spanish test.
The second in-season test takes place at Silverstone on the Tuesday and Wednesday after the British Grand Prix.